Federal Register of Legislation - Australian Government

Primary content

Regulations as made
These regulations amend the Income Tax Assessment Regulations 1997 to maximise the utilisation of exploration credits under the junior minerals exploration tax incentive by increasing the amount of the annual exploration cap for the 2020-21 income year that is available to be allocated by the Commissioner of Taxation under the incentive.
Administered by: Treasury
Registered 07 Feb 2020
Tabling HistoryDate
Tabled HR10-Feb-2020
Tabled Senate11-Feb-2020
Date of repeal 16 Jun 2020
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003
Authoritative version Income Tax Assessment Regulations 1997
F1997B02703SR 1997 No. 198